Adam Smith, Commissioner (part 15)

Next is Order #137, which is dated 14 December 1784 (here the day is clearly visible) and is signed by James Edgar (top signature), Basil Cochrane (middle), and Adam Smith (bottom). Once again, we see the commissioners’ attention to detail: “We have received your Letter of the 27th of last Month [i.e. 27 November 1784], with the Report of Mr. Gabriel Hay Officer of Excise relative to Return of Seizure No. 289 for 462 [or 1162] lbs of Tobacco seized by him. And We acquaint you for your Information that the Officer has not assigned a distinct Cause of forfeiture. He has referred to a Section of the 24th Geo. 2d Cap. 41, [illegible], the 1st, which contains no such enactment as he sets forth; You should have attended to this, and should have pointed out the Error to Mr. Hay, so as you might have come at his proper meaning: — However from the fact stated there being reason to presume that the Tobacco was landed without payment of Duties, and that it was removed from the Port or Place of…

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